EU VAT rates › Northern Ireland
Northern Ireland VAT rates 2026
The standard VAT rate in Northern Ireland is 20%. Reduced rates: 5%.
| Standard rate | 20% |
|---|---|
| Reduced rates | 5% |
| VAT number prefix | XI (XI + 9 or 12 digits) |
| Last reviewed | 2026-10-12 |
Northern Ireland uses UK VAT rates, but EU VAT rules apply to trade in goods with the EU.
Northern Irish VAT calculator
What is the VAT rate in Northern Ireland?
The standard VAT rate in Northern Ireland is 20%. Reduced rates of 5% apply to specific goods and services.
How do I add Northern Irish VAT to a price?
Multiply the net price by 1.20. For example, €100 net becomes €120.00 including 20% VAT.
How do I remove Northern Irish VAT from a price?
Divide the gross price by 1.20. For example, €100 including VAT is €83.33 net, of which €16.67 is VAT.
Do I charge Northern Irish VAT to a Northern Irish business?
If you are an EU business selling goods to a VAT-registered Northern Ireland business, the sale is normally treated as an intra-EU supply. Check their XI VAT number in VIES first.
Check a Northern Irish VAT number
Before invoicing a Northern Irish business without VAT, confirm their number is valid in VIES.